ITAT Orders Re-Adjudication of Trust’s 12AB Registration Cancellation for Failure to Prove Activity Genuineness

Vishranti Gruh Vs Commissioner of Income Tax Officer (ITAT Pune) Introduction: The Income Tax Appellate Tribunal (ITAT) in Pune recently passed a crucial ruling in the case of Vishranti Gruh Vs. Commissioner of Income Tax Officer. The case revolved around the cancellation of the Trust’s registration under section 12AB of the Income Tax Act due to failure to furnish evidence of genuine activities. The Tribunal decided in favor of re-adjudication. The Appellant’s Grievance: Vishranti Gruh, the appellant in this case, had its provisional registration under section 12AB cancelled by the Co...